They were gathered by Ernst and Young in the process of developing their Fraud Triangle Analytics software, which “flags personal correspondence in which expression of ‘incentive/pressure’ and ‘opportunity’ coincide with ‘rationalization’.” Harper’s wryly observe that “In cases of corporate malfeasance, employees’ emails tend to rely heavily on terms like “want no part of this” and “deep shit.”

The words and phrases are listed below. The list is rather enlightening: